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BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another

South Africa Law Reports Cited authorities 6 Cited in 7 Precedent Map Related
Vincent
JurisdictionSouth Africa
JudgeKotzé JA, Miller JA, Van Heerden JA, Galgut AJA and Eloff AJA
Judgment Date26 November 1984
Hearing Date15 November 1984
CourtAppellate Division
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7 practice notes
  • Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd
    • South Africa
    • Invalid date
    ...in relation to the purchase of its shares, see BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A) at 733C-H; Lipschitz NO E v UDC Bank Ltd 1979 (1) SA 789 (A) at 797H-798B, 799D, 801C-F, 802B-803C, 805A-B; Jacobson and Another v Liquid......
  • Navidas (Pty) Ltd v Essop; Metha v Essop
    • South Africa
    • Invalid date
    ...allowed to E advance the new ground. (Compare BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A) at 733G-H.) I may add that, had an amendment to the summons been sought in the Court a quo, the position would have been exactly the same:......
  • Cassimjee v Minister of Finance
    • South Africa
    • Invalid date
    ...Ltd and Others 1991 (4) SA 603 (D): referred to BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A): referred to Corderoy v Union Government (Minister of Finance) 1918 AD 512: referred to F Fisheries Development Corporation of SA Ltd v ......
  • Cassimjee v Minister of Finance
    • South Africa
    • Supreme Court of Appeal
    • 1 June 2012
    ...by the judgment of this court in the case of G BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A), where it was held that a failure to obtain such a declaration did not automatically disentitle the seller (or the purchaser, as the case......
    • Request a trial to view additional results
7 cases
  • Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd
    • South Africa
    • Invalid date
    ...in relation to the purchase of its shares, see BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A) at 733C-H; Lipschitz NO E v UDC Bank Ltd 1979 (1) SA 789 (A) at 797H-798B, 799D, 801C-F, 802B-803C, 805A-B; Jacobson and Another v Liquid......
  • Navidas (Pty) Ltd v Essop; Metha v Essop
    • South Africa
    • Invalid date
    ...allowed to E advance the new ground. (Compare BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A) at 733G-H.) I may add that, had an amendment to the summons been sought in the Court a quo, the position would have been exactly the same:......
  • Cassimjee v Minister of Finance
    • South Africa
    • Invalid date
    ...Ltd and Others 1991 (4) SA 603 (D): referred to BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A): referred to Corderoy v Union Government (Minister of Finance) 1918 AD 512: referred to F Fisheries Development Corporation of SA Ltd v ......
  • Cassimjee v Minister of Finance
    • South Africa
    • Supreme Court of Appeal
    • 1 June 2012
    ...by the judgment of this court in the case of G BP Southern Africa (Pty) Ltd and Others v Secretary for Customs and Excise and Another 1985 (1) SA 725 (A), where it was held that a failure to obtain such a declaration did not automatically disentitle the seller (or the purchaser, as the case......
    • Request a trial to view additional results

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